Colorado Pte Ltd commenced its first non-structural renovation works in accounting year 2017 at the cost of $120,000 and incurred a further $70,000 in accounting year 2018.  In accounting year 2019, it upgraded its reception area and spent $250,000 on non-structural renovation costs.   What is the amount deductible under Section 14Q in Year of Assessment 2020? Group of answer choices a) $100,000 b) $36,667 c) $116,667 d) $70,000

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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Colorado Pte Ltd commenced its first non-structural renovation works in accounting year 2017 at the cost of $120,000 and incurred a further $70,000 in accounting year 2018.  In accounting year 2019, it upgraded its reception area and spent $250,000 on non-structural renovation costs.
 
What is the amount deductible under Section 14Q in Year of Assessment 2020?
Group of answer choices
a) $100,000
b) $36,667
c) $116,667
d) $70,000
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